EXECUTIVE ORDER NO. 206 June 30, 1987
AMENDING SECTION 105 OF THE TARIFF AND CUSTOMS CODE OF THE PHILIPPINES
WHEREAS, there is a need to adjust the maximum dutiable value of conditionally free importations of personal and household effects belonging to residents of the Philippines returning from abroad to a realistic level;
WHEREAS, to curb abuses in conditionally free importations under Section 105 (f) of the Tariff and Customs Code of the Philippines, the conditions for such importations must be restricted;
WHEREAS, there is also a need to recognize the magnitude of the contribution of the overseas contract workers whose lonely sacrifices in foreign lands bring in a considerable amount of foreign exchange annually thereby contributing to the national recovery effort;
NOW, THEREFORE, I, CORAZON C. AQUINO, President of the Philippines, do hereby order:
Sec. 1. Section 105 (f) of the Tariff and Customs Code of the Philippines is hereby amended and a new subsection (f-1) is hereby added thereto, to read as follows:
Conditionally-Free Importations. ....
Details
Amends
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Amended by
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Executive Orders
Amending Section 105 of the Tariff and Customs Code of the Philippines
Executive Order No. 206
Summary of Executive Order No. 206
Conditionally-Free Importations of Personal and Household Effects
- Residents of the Philippines returning from abroad can import personal and household effects, including jewelry, precious stones, and other luxury items, up to a dutiable value of Ten Thousand Pesos (P10,000.00). [Section 1(f)]
- The effects must have been formally declared and listed before departure, and identified under oath before the Collector of Customs when exported from the Philippines. [Section 1(f)]
- The effects must not be in commercial quantities or intended for barter, sale, or hire. [Section 1(f)]
- The returning resident must not have availed of this privilege within the previous 365 days. [Section 1(f)]
- A 50% ad valorem duty shall be levied and collected on the effects in excess of P10,000.00, except for luxury items. [Section 1(f)]
- "Returning residents" refers to nationals who have stayed in a foreign country for at least 6 months. [Section 1(f)]
Privileges for Returning Overseas Contract Workers
- In addition to the above privilege, returning overseas contract workers can bring in used home appliances, limited to one of every kind, duty and tax-free, once in a given calendar year. [Section 1(f-1)]
- The appliances must accompany the worker on their return or arrive within 60 days after their return. [Section 1(f-1)]
- The worker must present their original passport at the Port of Entry. [Section 1(f-1)]
- Any excess of P10,000.00 for personal and household effects and/or the number of duty and tax-free appliances shall be subject to corresponding duties and taxes. [Section 1(f-1)]
Definitions
- "Overseas Contract Workers" are holders of valid passports issued by the Department of Foreign Affairs and certified by the Department of Labor and Employment/Philippine Overseas Employment Agency for overseas employment purposes. It covers all nationals working in a foreign country under employment contracts, including Middle East Contract Workers, entertainers, domestic helpers, regardless of their employment status in the foreign country. [Section 1(f-1)(a)]
- "Calendar Year" covers the period from January 1 to December 31. [Section 1(f-1)(b)]
Conditionally-Free Importations of Personal and Household Effects
- Residents of the Philippines returning from abroad can import personal and household effects, including jewelry, precious stones, and other luxury items, up to a dutiable value of Ten Thousand Pesos (P10,000.00). [Section 1(f)]
- The effects must have been formally declared and listed before departure, and identified under oath before the Collector of Customs when exported from the Philippines. [Section 1(f)]
- The effects must not be in commercial quantities or intended for barter, sale, or hire. [Section 1(f)]
- The returning resident must not have availed of this privilege within the previous 365 days. [Section 1(f)]
- A 50% ad valorem duty shall be levied and collected on the effects in excess of P10,000.00, except for luxury items. [Section 1(f)]
- "Returning residents" refers to nationals who have stayed in a foreign country for at least 6 months. [Section 1(f)]
Privileges for Returning Overseas Contract Workers
- In addition to the above privilege, returning overseas contract workers can bring in used home appliances, limited to one of every kind, duty and tax-free, once in a given calendar year. [Section 1(f-1)]
- The appliances must accompany the worker on their return or arrive within 60 days after their return. [Section 1(f-1)]
- The worker must present their original passport at the Port of Entry. [Section 1(f-1)]
- Any excess of P10,000.00 for personal and household effects and/or the number of duty and tax-free appliances shall be subject to corresponding duties and taxes. [Section 1(f-1)]
Definitions
- "Overseas Contract Workers" are holders of valid passports issued by the Department of Foreign Affairs and certified by the Department of Labor and Employment/Philippine Overseas Employment Agency for overseas employment purposes. It covers all nationals working in a foreign country under employment contracts, including Middle East Contract Workers, entertainers, domestic helpers, regardless of their employment status in the foreign country. [Section 1(f-1)(a)]
- "Calendar Year" covers the period from January 1 to December 31. [Section 1(f-1)(b)]